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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Datsum Personnel v Revenue & Customs [2006] UKVAT V19958 (04 December 2006)
URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19958.html
Cite as: [2006] UKVAT V19958

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Datsum Personnel v Revenue & Customs [2006] UKVAT V19958 (04/12/2006)

     

    19958

    MANCHESTER TRIBUNAL CENTRE Reference No: MAN/06/0565

    Appellant

    DATUM PERSONNEL

    and

    THE COMMISSIONERS FOR

    HER MAJESTY'S REVENUE AND CUSTOMS Respondents

    David S Porter Tribunal Chairman:

    Sitting in public in Manchester on 29 November 2006

    DIRECTION

    under Rule 30(8)

    This appeal against a decision of the Respondents with respect to a surcharge assessments dated the:

    26 October 2004, 2 February 2005, 25 March 2005, 8 August 2005, 29 November 2005 in the sums of £470.10, £569.40, £393,00, £550.05 and £1,021.48 and being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

    And upon hearing Mrs K Tilling of the Solicitor's office for HM Revenue and Customs for the Respondents and no one appearing for the Appellant

    And this tribunal having heard this appeal under rule 26(2) of the said Rules and having announced its decision

    And the Respondents by their said representatives stating pursuant to the rule 30(8) of the said Rules as amended that they do not require the said decision to be recorded in a written document in accordance with rule 30(1) of the said Rules

    This tribunal finds that the Appellant does not have a reasonable excuse for the default which resulted in the Respondents making the assessment under appeal

    And this tribunal directs that this appeal is dismissed and that there is to be no direction as to costs

    David S Porter
    CHAIRMAN
    Release Date: 4 December 2006
    CROWN COPYRIGHT 2006

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URL: http://www.bailii.org/uk/cases/UKVAT/2006/V19958.html